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State & Local

  • October 09, 2025

    La. Tax Collection In September $150M Short Of Last Year

    Louisiana's revenue collection in September fell $150 million compared with the same period last year, according a state Department of Revenue report released Thursday.

  • October 09, 2025

    Calif. Modifies Time Frame For Approved Local Tax Measures

    California modified statutes governing when adopted local transactions and use tax ordinances may go into effect and clarifying when property tax payments are deemed to have been received by a local taxing authority under a bill signed by Gov. Gavin Newsom.

  • October 09, 2025

    SD Total Revenues Through September Lower By $17M

    South Dakota's general revenue from July through September underperformed forecasts by $17 million, according to the state Bureau of Finance and Management.

  • October 09, 2025

    Minn. Child Care Property Exempt From Tax, Court Says

    A Minnesota child care center is exempt from property tax, the state's tax court ruled, rejecting a county's assertion that the property did not meet the requirement that the owners be the operators of the facility.

  • October 08, 2025

    Trump Tariffs Unconstitutional, Watchdog Tells Justices

    Either President Donald Trump doesn't have authority to impose tariffs under the International Emergency Economic Powers Act, or the law is unconstitutional, the nonprofit group Consumer Watchdog told the U.S. Supreme Court Wednesday, urging the justices to affirm lower court rulings deeming those measures unlawful.

  • October 08, 2025

    Whirlpool Loses $15.8M Ohio Refund Bid Over Temp Workers

    Whirlpool purchased taxable employment services when it hired contractors from a staffing firm and the company owes $15.8 million in Ohio use tax, the state board of tax appeals ruled.

  • October 08, 2025

    Ind. Justices Toss Tax Challenge Over Homestead's Scope

    Indiana homeowners who claim that the 1-acre limit for the state's reduced homestead tax rate is unconstitutional failed to show that property beyond that limit is used as part of their primary residence, which undercuts their case, the state Supreme Court ruled Wednesday.

  • October 08, 2025

    Calif. Amends Trust Definition For State Income Taxes

    California amended its definition of an incomplete gift nongrantor trust for state personal income tax purposes under clarifying legislation signed by Democratic Gov. Gavin Newsom.

  • October 08, 2025

    Wis. Assembly OKs Child Care, Housing Tax Credit Expansion

    Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.

  • October 08, 2025

    Mo. Revenue Through Sept. Drops $19M From Last Year

    Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.

  • October 08, 2025

    Ore. Tax Court Not Swayed By Biz Owner's Notification Claim

    An Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations.

  • October 08, 2025

    Denver Attorney Returns To Reed Smith State Tax Team

    Reed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues.

  • October 07, 2025

    Cruise Cos. Say Tax Injunction Act Doesn't Bar Hawaii Suit

    A group of cruise companies should be allowed to proceed with their complaint against the state of Hawaii for an extension of a transient occupancy tax to cruise passengers, the companies told a federal district court, saying the Tax Injunction Act doesn't bar the complaint.

  • October 07, 2025

    Calif. OTA Upholds Tax Penalty For Trust's Late Payment

    A California trust that incorrectly calculated its tax liability for a quarterly payment owes a penalty because there were no qualifying circumstances that stopped it from making the payment, the state Office of Tax Appeals ruled.

  • October 07, 2025

    NY Tax Reg Doesn't Conflict With PL 86-272, State Tells Panel

    A New York regulation that outlines when out-of-state businesses' online activities can render them subject to tax doesn't conflict with a federal law's constraints on states' taxing powers, the state's tax agency told a state appeals court.

  • October 07, 2025

    Fla. Net Revenue Through August Beats Estimate By $114M

    Florida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue.

  • October 07, 2025

    Vape Cos. And Sellers Urge 4th Circ. To Block NC Regulation

    A group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law.

  • October 07, 2025

    Calif. Allows Tax Break For Solar Property Until Owner Change

    A California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom.

  • October 06, 2025

    NYC Tribunal Adds ALJ With 25 Years Of Tax Experience

    The New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months.

  • October 06, 2025

    Calif. OTA Backs Increased Sales Tax Bill For Coffee Shop

    A California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales.

  • October 06, 2025

    Calif. Gov. Rejects Sales Tax Break For Hydrogen Fuel

    California Gov. Gavin Newsom vetoed a bill that would have partially exempted hydrogen fuel from the state's 7.25% sales and use tax.

  • October 06, 2025

    Social Security Chief Adds Duties As Inaugural CEO Of IRS

    The current administrator of the Social Security Administration is adding a new role as the Internal Revenue Service's first chief executive officer, Treasury Secretary Scott Bessent announced Monday.

  • October 06, 2025

    Arkansas Revenues Through Sept. Beat Forecast By $74M

    Arkansas' net general fund revenue from July through September outperformed estimates by $74 million, according to the state Department of Revenue.

  • October 06, 2025

    NH Total Receipts Through Sept. Down $17M From Forecast

    New Hampshire's total receipts from July through September underperformed budget estimates by $17 million, the state Department of Administrative Services reported.

  • October 06, 2025

    Mass. Revenues Through Sept. Fall $64M Short Of Forecast

    Massachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue.

Featured Stories

  • States' Digital Ad Tax Pursuits Continue Despite Pushback

    Maria Koklanaris

    State lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation.

  • How Hemenway & Barnes, Raines Feldman Beat Pa. 'Jock Tax'

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    With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week.

  • Some Longtime Legal Blogs Go Quiet As Platform Shuts Down

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    When the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits.

Expert Analysis

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.